As the businesses, Internet service providers (ISPs) want generate revenue from providing service. Thus for ISPs, the accounting department, which manages the profit, is the functional group for companies.

Billing, collecting revenue and some supporting services are the core function of accounting management. For example, the accounting management group needs to track the usage to know who should be billed, or implement technical restrictions to enable only those who have paid use the services.

To achieve the billing management, usage statistics for users should be gathered. Using the statistics the users can be billed and usage quota (e.g. link utilization) can be enforced. Remote Authentication Dial In User Service (RADIUS), Terminal Access Controller Access-Control System (TACACS) and Diameter Protocol are examples of protocols commonly used for accounting. [2]

As the one of five functions of the network management functional area, Accounting Management also has the internal link to other four managements: Fault Management, Configuration Management, Performance Management and Security Management.